Related Party and Party-In-Interest Transactions

12 Months Ended

Dec. 31, 2025

EBP, Description of Plan [Line Items]

Note 7 — Related Party and Party-In-Interest Transactions

Transactions with a party-in-interest of the Plan, such as a sponsor, administrator, trustee, or participant, are considered either exempt or non-exempt from the prohibited transactions rules under ERISA. Non-exempt transactions are subject to penalty taxes.

All of the Plan's party-in-interest transactions are exempt and consist of notes receivable from participants, expenses paid by the Plan, as well as the following investments held by the Plan:


	December 31,
	2025		2024
Fidelity (1)	$	8,768,016	$	6,774,241
Vanguard (2)		894,421		692,344
Aimco Stock Fund (3)		105,627		123,618
Total parties-in-interest investments	$	9,768,064	$	7,590,203

(1) Certain Plan investments in mutual funds and a common collective trust are managed by Fidelity, who also acts as the trustee of the Plan.

(2) A portion of the Plan's assets is invested in funds managed by The Vanguard Group, Inc., which is a beneficial owner of Aimco common stock that held more than 10% of Aimco's common stock outstanding as of December 31, 2025.

(3) A portion of the Plan's assets is also invested in Aimco common stock and Aimco is the Plan Sponsor.